SB0510 102ND GENERAL ASSEMBLY

LRB102 04497 HLH 14516 b

102ND GENERAL ASSEMBLY
State of Illinois
2021 and 2022
SB0510

Introduced 2/23/2021, by Sen. Donald P. DeWitte

SYNOPSIS AS INTRODUCED:

35 ILCS 200/21-16

Amends the Property Tax Code. Provides that provisions concerning delinquencies by lessees of property owned by a taxing district apply in all counties with a population of fewer than 3,000,000 inhabitants (currently, counties with more than 800,000 but less than 1,000,000 inhabitants). Provides that those provisions apply if the taxes remain unpaid 60 days after the final (currently, second) installment due date. Effective immediately.

FISCAL NOTE ACT MAY APPLY

HOUSING AFFORDABILITY IMPACT NOTE ACT MAY APPLY

A BILL FOR

AN ACT concerning revenue.

Be it enacted by the People of the State of Illinois, represented in the General Assembly:

Section 5. The Property Tax Code is amended by changing Section 21-16 as follows:

(35 ILCS 200/21-16)

Sec. 21-16. Property owned by a taxing district; delinquency. Notwithstanding any other provision of law, in a county with more than 800,000 inhabitants but fewer than 3,000,000 1,000,000 inhabitants, if a lessee is liable for the payment of property taxes extended against property that is owned by a taxing district, and those taxes remain unpaid in whole or in part 60 days after the final second installment due date, then the county treasurer shall promptly notify the taxing district that owns the property of the delinquency in writing. The taxing district shall promptly notify the county supervisor of assessments upon the execution of a new lease or the termination of a lease for property owned by the taxing district. The State's Attorney of the county in which the property is located may bring an action against the lessee in the circuit court in the name of the People of the State of Illinois, and, upon proof of liability, the court shall enter judgment against the lessee in a sum equal to the full amount of delinquent taxes, interest, penalties, and costs. This judgment shall be enforceable against the lessee, or any other parties provided by applicable law, in any manner permitted by law for the collection of a debt or judgment. The proceeds of any judgment under this Section shall be distributed to the taxing districts as otherwise provided in this Code.

(Source: P.A. 101-198, eff. 1-1-20.)

Section 99. Effective date. This Act takes effect upon becoming law.